Peter Fass

February 18, 2020 | New York Law Journal

In his Real Estate Securities column, Peter Fass discusses the SEC's proposed amendments to the definition of "accredited investor."

By Peter Fass

6 minute read

August 28, 2019 | New York Law Journal

To date the SEC has adopted amendments to Regulation S-K that are intended to improve the readability and navigability of disclosure documents and discourage repetition and the disclosure of immaterial information. In his Real Estate Securities column, Peter Fass summarizes these changes.

By Peter Fass

6 minute read

February 21, 2018 | New York Law Journal

Real Estate Securities columnist Peter Fass writes: On Dec. 22, 2017, President Donald Trump signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act. This is the most sweeping change to the U.S. federal income tax laws since 1986. This and future articles will discuss the individual tax and business tax provisions that affect real estate investment and investors in real estate.

By Peter Fass

8 minute read

May 26, 2017 | New York Law Journal

In his Real Estate Securities column, Peter Fass discusses temporary and proposed IRS regulations that change the rules regarding allocation of partnership liabilities.

By Peter Fass

20 minute read

January 31, 2017 | New York Law Journal

In his Real Estate Securities column, Peter Fass writes that a key issue in broker-dealer compliance in a best efforts offering is the interpretation of 'promptly transmit' or 'promptly forward' subscription proceeds. He discusses SEC and FINRA interpretive advice touching on this issue.

By Peter Fass

15 minute read

June 03, 2015 | New York Law Journal

In his Real Estate Securities column, Peter M. Fass reviews amendments to Regulation A, which will offer issuers and selling shareholders two options for relying on the exemption from registration: Tier 1 for offerings that do not exceed $20 million in a 12-month period and Tier 2 for offerings that do not exceed $50 million in a 12-month period.

By Peter Fass

12 minute read